Nonprofit · EIN 93-1265811
LOW INPUT VITICULTURE & ENOLOGY INC
Also known as LIVE
Tax-exempt · SALEM, OR 97304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $318,968 | $315,055 | $3,913 | $113,075 | $0 | $113,075 |
| December 31, 2024 | 990 | $300,988 | $340,497 | -$39,509 | $109,162 | $0 | $109,162 |
| December 31, 2023 | 990 | $306,380 | $306,171 | $209 | $149,129 | $458 | $148,671 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $241,142
- Membership dues
- $238,472
- Program service revenue
- $77,395
- Investment income
- $431
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $105,844
- Other salaries and wages
- $44,541
- Salaries, compensation and benefits (total)
- $185,678
- Professional fundraising fees
- $0
- Legal fees
- $154
- Accounting fees
- $2,590
- Occupancy
- $311
- Travel
- $5,043
- Program services (functional)
- $300,823
- Management and general (functional)
- $14,232
Balance sheet and other
- Total assets, start of year
- $109,162
- Total assets, end of year
- $113,075
- Total liabilities, end of year
- $0
- Net assets, end of year
- $113,075
- Net assets without donor restrictions
- $113,075
- Gross receipts
- $318,968
- Employees
- 2
- Volunteers
- 60
- Year formed
- 1999
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS SERRA | EXECUTIVE DIRECTOR Officer | 40 | $105,844 |
| KATHERINE COLE | SECRETARY Trustee or director, Officer | 1 | $0 |
| BRUCE SONNEN | CHAIR Trustee or director, Officer | 1 | $0 |
| CJ MCCOLLUM | DIRECTOR Trustee or director | 1 | $0 |
| SANDRA TAYLOR | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| HERB QUADY | DIRECTOR Trustee or director | 1 | $0 |
| CHENEY VIDRINE | DIRECTOR Trustee or director | 1 | $0 |
| PHIL CLINE | DIRECTOR Trustee or director | 1 | $0 |
| LUISA PONZI | TREASURER Trustee or director, Officer | 1 | $0 |
| LETI CATOIRA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS SERRA | EXECUTIVE DIRECTOR Officer | 40 | $114,872 |
| KATHERINE COLE | SECRETARY Trustee or director, Officer | 1 | $0 |
| BRUCE SONNEN | CHAIR Trustee or director, Officer | 1 | $0 |
| LEIGH BARTHOLOMEW | TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA TAYLOR | DIRECTOR Trustee or director | 1 | $0 |
| HERB QUADY | DIRECTOR Trustee or director | 1 | $0 |
| CHENEY VIDRINE | DIRECTOR Trustee or director | 1 | $0 |
| PHIL CLINE | DIRECTOR Trustee or director | 1 | $0 |
| LUISA PONZI | DIRECTOR Trustee or director | 1 | $0 |
| LETI CATROIRA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS SERRA | EXECUTIVE DIRECTOR Officer | 40 | $102,067 |
| LUISA PONZI | CHAIR Trustee or director, Officer | 1 | $0 |
| BRUCE SONNEN | SECRETARY Trustee or director, Officer | 1 | $0 |
| LEIGH BARTHOLOMEW | TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA TAYLOR | DIRECTOR Trustee or director | 1 | $0 |
| HERB QUADY | DIRECTOR Trustee or director | 1 | $0 |
| CHENEY VIDRINE | DIRECTOR Trustee or director | 1 | $0 |
| PHIL CLINE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 215 DOAKS FERRY RD NW, SALEM, OR 97304-4138
- In care of
- % CHRISTOPHER SERIA
- Principal officer (990 for 2025)
- BRUCE SONNEN, PO BOX 83831, PORTLAND, OR 97283
- Signed the 990
- BRUCE SONNEN, CHAIR
- Phone
- (503) 884-6261
- Website
- WWW.LIVECERTIFIED.ORG
- Return prepared by
- MCCOY FOAT & COMPANY CPAS PC
Mission
PROVIDING EDUCATION AND CERTIFICATION FOR VINEYARDS USING INTERNATIONAL STANDARDS.
Program accomplishments
- EDUCATION AND CERTIFICATION FOR VINEYARDS AND GRAPE HARVESTING FACILITIES ON LOW ENVIRONMENTAL IMPACT AND SUSTAINABLE PRACTICES IN ACCORDANCE WITH INTERNATIONAL STANDARDS.Expenses $300,823 · revenue $77,395
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-1265811
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K20)
- Assets (IRS master file)
- $113,075
- Income (IRS master file)
- $318,968
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $318,968 | $315,055 | $113,075 | XML |
| 990 | December 2024 | $300,988 | $340,497 | $109,162 | XML |
| 990 | December 2023 | $306,380 | $306,171 | $149,129 | XML |
| 990 | December 2022 | $277,535 | $330,282 | $148,754 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-1265811).
Questions about LOW INPUT VITICULTURE & ENOLOGY INC
- What is the EIN of LOW INPUT VITICULTURE & ENOLOGY INC?
- The employer identification number (EIN) of LOW INPUT VITICULTURE & ENOLOGY INC is 93-1265811.
- Is LOW INPUT VITICULTURE & ENOLOGY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to LOW INPUT VITICULTURE & ENOLOGY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOW INPUT VITICULTURE & ENOLOGY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOW INPUT VITICULTURE & ENOLOGY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOW INPUT VITICULTURE & ENOLOGY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOW INPUT VITICULTURE & ENOLOGY INC?
- The 990 for the year ended December 31, 2025 names BRUCE SONNEN.
- Who are the officers and directors of LOW INPUT VITICULTURE & ENOLOGY INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $105,844 (CHRIS SERRA, EXECUTIVE DIRECTOR).
- How much revenue does LOW INPUT VITICULTURE & ENOLOGY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $318,968, expenses of $315,055 and total assets of $113,075 at year end.
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All nonprofits in SALEM · Oregon · Food, agriculture and nutrition